Blank & Filled

Projected Cashflow

[Year]
Total

Year 1 | 2013

Cash Beginning (Invested Capital)

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sept

Oct

Nov

145400

209415

313431

351946

377712

441727

552243

590758

616523

642289

668054

268000

326000

413400

535415

229000

209500

268000

337000

229000

209500

209500

209500

542431

561446

645712

778727

781243

800258

826023

851789

Dec

732070

5641568

268000

365000

3128000

936054

1097070

Cash in flows
Sales
Total Cash inflows
Less:
Cash Outflows

total

Cost to produce/service

109594

Fixed Expenses

127594

96094

89344

109594

132094

96094

89344

89344

89344

109594

141094

1279130
1132685

94390

94390

94390

94390

94390

94390

94390

94390

94390

94390

94390

94390

Total Cash Outflows

203985

221985

190485

183735

203985

226485

190485

183735

183735

183735

203985

235485

Net Cash ending

209415

313431

351946

377712

441727

552243

590758

616523

642289

668054

732070

861585

Mar

Apr

May

Jun

Projected Cashflow

Total

Year 2 | 2013

Jan

Feb

Jul

Aug

Sept

Cash Beginning
(Invested Capital)

36644

78260

253577

308393

337709

447526

622842

677658

272800

438000

259000

220000

341000

438000

259000

220000

326000

243500

386250

395000

309444

516260

512577

528393

678709

885526

881842

897658

1032975

1052511

1246627

1529347

706975

Oct
809011

Nov
860377

Dec
1134347

Cash in flows
Sales
Total Cash inflows

3798550

Less:
Cash Outflows
Cost to
produce/service
Fixed Expenses
Total Cash Outflows
Net Cash ending

total
123031

154531

96031

82531

123031

154531

96031

82531

111281

83981

125756

130431

1363699

108153

108153

108153

108153

108153

108153

108153

108153

112683

108153

108153

108153

1302360

231184

262684

204184

190684

231184

262684

204184

190684

223964

192134

112280

112280

78260

253577

308393

337709

447526

622842

677658

706975

809011

860377

1134347

1417067

FINANCIAL STATEMENTS

Blank & Filled

[Year]

Projected Cashflow

total

Year 3 | 2013

Jan

Feb

Mar

Apr

May

Cash Beginning
(Invested Capital)

36644

238856

487567

644029

473300

533900

409500

273000

473300

376100

409500

273000

411000

273000

469800

529100

509944

772756

897067

917029

1173591

1278602

1407414

1427376

1621637

1637399

1890461

2307281

700291

Jun

902502

Jul

997914

Aug

1154376

Sept

1210637

Oct

1364399

Nov

1420661

Dec

1778181

Cash in flows
Sales
Total Cash inflows

4904500

Less:
Cash Outflows
Cost to
produce/service
Fixed Expenses

total
137481

151581

119431

83131

137481

147081

119431

83131

123631

83131

137131

151581

1474224
1603286

133607

133607

133607

133607

133607

133607

133607

133607

133607

133607

133607

133607

Total Cash Outflows

271088

285188

253038

216738

271088

280688

253038

216738

257238

216738

112280

112280

Net Cash ending

238856

487567

644029

700291

902502

997914

1154376

1210637

1364399

1420661

1778181

2195001

FINANCIAL STATEMENTS

Blank & Filled

[Year]

Expenses

Expenses Year 1
`

Expenses Year 2
Initial Investment

item
Store
Pc
Wacom tablet
archos tablet
Chairs
printer
advan
vans
digital picture frame
bar stool
speaker
cash receipt
domain register
hosting (3 years)
legalization
custom table long
brush (per year
stock)
store paint
paint materials
(store)
scanner

Total
item
Art materials
acrylic paint
varnish
tear off Palette
custom plastic
paper

Unit
price

Quantity

Total

24000
15000
12500
1800
3500
220
480
1750
1900
3500
200
500
3000
7500
7500

1
1
2
3
1
100
10
1
3
1
12
1
1
1
1

24000
15000
25000
5400
3500
22000
4800
1750
5700
3500
2400
500
3000
7500
7500

112
250

50
15

5600
3750

150
3000

10
1

1500
3000
0
0

12month
s/
Unit
price

12116.666
67

180
500
115
0.25
300

Quantity

Total

30
2
6
350
1

Total
item
Monthly fixed
expenses
Rental
Electricity
Water

145400

5400
1000
690
87.5
300
7477.5

unit
price

20000
6500
800

Quantity

Total

1
1
1

20000
6500
800

item
Store
advan
vans
legalization
brush
maintenance

Expenses Year 2
Initial Investment
Unit price
250
480
2000
112
3500

Total
item
Art materials
acrylic paint
varnish
tear off Palette
custom plastic
paper

Unit price
180
500
115
0.25
300

Quantity

Total

100
10
1
12
1

25000
4800
2000
1344
3500

item
Store
advan
vans
legalization
brush
maintenance

3053.667

36644

Total

Quantity

Total

30
2
6
350
1

Total
item
Monthly fixed
expenses
Rental
Electricity
Water

FINANCIAL STATEMENTS

5400
1000
690
87.5
300
7477.5

unit price

20000
6825
800

Quantity

Total

1
1
1

20000
6825
800

item
Art materials
acrylic paint
varnish
tear off Palette
custom plastic
paper

Unit
price
250
480
2000
112
3500

Unit
price
180
500
115
0.25
300

Quantity

Total

100
10
1
12
1

25000
4800
2000
1344
3500

3053.6666
67

36644

Quantity

Total

30
2
6
350
1

Total
item
Monthly fixed
expenses
Rental
Electricity
Water

5400
1000
690
87.5
300
7477.5

unit
price

20000
6500
800

Quantity

Total

1
1
1

20000
7166.25
800

Blank & Filled

phone/dsl
salary
junior artist
senior artist
staff(alternate)
general manager

Total
total expenses

1200

1200

10500
15000
6390
20000

3
0
2
1

31500
0
12780
20000

7700

106280

92780
245657
.5

phone/dsl
salary
junior artist
senior artist
staff(alternate)
general manager

1236

1236

10500
15000
6390
20000

3
1
2
1

31500
15000
12780
20000
0

Total
total expenses

108141
152262.5

Investment

FINANCIAL STATEMENTS

phone/dsl
salary
junior artist
senior artist
staff(alternate)
general manager
accounting
Total
total expenses

218688

[Year]

1273.0
8

1273.08

10500
15000
6390
20000
15000

3
1
2
1
1

31500
15000
12780
20000
15000
123519.
33
167640.
83

Blank & Filled

Income Statement
Projected Income Statement (3 years)
Best Case Scenario
Sales Price Increased by 20%
2013

2014

2015

Black and white

594000

594000

726000

Colored

884000

969800

1326000

Design Your Own

1650000

2091000

2691000

Wallet

42000

73500

Pouch

101750

88000

GROSS SALES

3128000

3654800

4743000

Cost of Sales

1279130

1363699

1474224

0.408929

0.373125

0.310821

GROSS PROFIT

1848870

2291101

3268776

0.591071

0.626875

0.689179

Less: Expenses
Electricity
Phone/Dsl
Total: electricity/phone
Fixed Expenses

78000
14400
92400
1040285

81900
14832
96732
1205628

85995
15276.96
101271.96
1201088.04

Year2
2077545

Year3
1889727

Service Category:

Year1

Year2

Breakeven Revenue
Year1
1916327

Total Expenses

1132685

1302360

1302360

Net Income

716185

988741

1966416

Income tax

214855.5

296622.3

688245.6

375360

438576

569160

125969.5

253542.7

709010.4

12% VAT
Net Income after tax
Assumptions:
power increases by 5% per year
phone/internet increases by 3% per year
all other expenses remain stable

FINANCIAL STATEMENTS

Year3

[Year]

Blank & Filled

Return on Investment
Best case scenario

cumulative
Income

income

2013

125,969.50

125,969.50

Investment

ROI

2014

253,542.70

379,512.20

116%

2015

709,010.40

1,088,522.60

324%

218,688.00

58%

Payback
Best case scenario

cumulative
Income
2013

income

125,969.50

Investment

125,969.50

2014

253,542.70

379,512.20

2015

709,010.40

1,088,522.60

200,425.88

2014

2015

Fixed Cost

1279130

1363699

Variable Cost

N/A

N/A

N/A

1,916,326.56

2,077,544.96

1,889,726.76

159,693.88

173,128.75

157,477.23

5,323.13

5,770.96

5,249.24

Break-even Revenue
Sales per month
Sales per day

FINANCIAL STATEMENTS

1.59
5 months

Break-even Analysis
2013

payback

1474224

[Year]

Blank & Filled

FINANCIAL STATEMENTS

[Year]